Abstract Introduction: The theory is considered essential to research, however, its value is often underestimated in development and/or reporting in epidemiological studies. Objective: To present a document for the elaboration and explanation of an instrument for theoretical reporting in epidemiological studies. Methods: A theoretical model was developed, based on the theory of Meaningful Learning and literature review, to list dimensions and variables related to the quality of theoretical reporting. The review was carried out between July 2018 and August 2019, in the databases: Medline, SciELO, LILACS, SCOPUS and Web of Science. There were no restrictions related to the period of publications. The languages used were: Portuguese, English and Spanish. Results: A checklist of 15 points was developed, related to the title (1), abstract (1), introduction (4), methods (4), results (2), discussion (2) and conclusion (1) of the articles; and presents a column for marking the information requested in the article for each point. Explanations about each point of the instrument are presented, including examples, references to studies and justifications. Conclusion: This document provides guidance for improving theoretical reporting in epidemiological research and facilitates theoretical evaluation and interpretation of studies by reviewers, editors and readers.